At December 31, 2020, the available-for-sale debt portfolio for Marigold, Inc. is as follows. Security Cost Fair Value Unrealized Gain (Loss) A $39,375 $33,750 $(5,625) B 28.125 31,500 3,375 C 51,750 57,375 5,625 Total $119,250 $122,625 3,375 Previous fair value adjustment balance-Dr. 900 Fair value adjustment-Dr. $2,475 On January 20, 2021, Marigold, Inc. sold security A for $33,975. The sale proceeds are net of brokerage fees.